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Armstrong v. Director, Division of Taxation

6 N.J. Tax 447
CourtNew Jersey Superior Court Appellate Division
DecidedApril 9, 1984
StatusPublished
Cited by5 cases

This text of 6 N.J. Tax 447 (Armstrong v. Director, Division of Taxation) is published on Counsel Stack Legal Research, covering New Jersey Superior Court Appellate Division primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Armstrong v. Director, Division of Taxation, 6 N.J. Tax 447 (N.J. Ct. App. 1984).

Opinion

PER CURIAM.

On this appeal plaintiff contends that his sales of gold coins and gold and silver bullion are exempt from taxation under the New Jersey Sales and Use Tax Act, N.J.S.A. 54:32B-1 et seq. Plaintiff advances the same contentions that were rejected in the Tax Court.

We find no merit to plaintiff’s contentions and affirm the judgment below, 5 N.J.Tax 117, substantially for the reasons given by Judge Lasser in the Tax Court.

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Bluebook (online)
6 N.J. Tax 447, Counsel Stack Legal Research, https://law.counselstack.com/opinion/armstrong-v-director-division-of-taxation-njsuperctappdiv-1984.